BSW Tax Blog

Federal and Louisiana Taxes

Louisiana Tax Reform Proposal – Sales Tax Exemptions Maintained

 

 

Category

Name

Tax   Exemption Budget #

Agriculture

Sales   of raw agricultural products

35

Pharmaceuticals   administered to livestock for agricultural purposes

70

Sales   farm products direct from the farm

91

Farm   products produced and used by the farmers

96

Sales   of fertilizers and containers to farmers

101

Sales   of seeds for planting crops

110

Sale   of polyroll tubing

158

Automobile Dealers

Manufacturers   rebates on new motor vehicles

7

Manufactures   rebates paid directly to a dealer

8

Credit   for use tax paid on automobiles imported by certain members of the armed   services

185

Use   of vehicles in La. by active military personnel

186

Automobiles   Rented/ Owned

Vehicle   rentals for re-rent to warranty customers

22

Sales   of motor vehicles to be leased or rented by qualified lessors

134

Construction/   Repairs

Repair   services performed in La. when the repaired property is exported.

62

Other   constructions permanently attached to the ground

76

Disabled

Sales   or purchases by blind persons operating small businesses

122

Purchases   by certain organizations that promote training for the blind

123

Purchase   of vehicles modified for use by an orthopedically disabled person

164

Fishing/Seafood

Materials   used in the production of harvesting of crawfish

94

Materials   used in the production or harvesting of catfish

95

Certain   seafood processing facilities

129

Fuel   Subject to Excise Tax

Sale   of gasoline, gasohol, and diesel

182

General Business

Work   product of certain professionals

69

Fees   paid by radio and television broadcasters for the rights to broadcast film,   video, and tapes

107

Vendor’s   compensation (Amended and Capped)

174

Sales   tax remitted on bad debts from credit sales

176

General Public

Sale   of newspapers

81

Purchase   of breastfeeding items

162

La.   Tax Free Shopping program

181

Purchases   made with WIC vouchers and food stamps

183

Credit   for sales and use taxes paid to other states on property imported into La.

184

Sale   of food for preparation and consumption in the home

187

Government

Sales   by state-owned domed stadiums

87

Sales   by certain publicly-owned by certain publicly-owned facilities

88

Governmental   Purchases

Purchases   of equipment by bona fide volunteer and public fire department

43

Purchases   by state and local governments

26

Sales   to the United States Government and its agencies

36

Manufacturing

Leases   or rentals of pallets used in packaging products produced by a manufacturer

24

Manufacturing Machinery and Equipment

Purchases   of manufacturing machinery and equipment.

11

Purchase   of certain machinery and equipment used to produce a new publication

12

First   $50,000 of new farm equipment used in poultry production

57

Purchases   by motor vehicle manufacturers

77

Purchases   by glass manufacturers

78

Purchases   of machinery and equipment by owners of certain radio stations

79

Purchases   of machinery and equipment by certain utilities

80

Medical

Purchases   and leases by free hospitals

19

Sales   of human-tissue transplants

34

Materials   used in collection of blood

74

Apheresis   kits and leuko reduction filters

75

Pharmaceutical   samples distributed in La.

144

Sickle   cell disease organization

151

Purchase,   lease or repair of certain capital equipment and computer software of   qualifying radiation therapy treatment centers

159

Medical/   Prescription Drugs

Purchases   and leases of durable medical equipment paid by or under provisions of   Medicare

179

Drugs   prescribed by physicians or dentists

191

Military

Sales   of TPP by the Louisiana Military Department

53

Sales   by thrift shops on military installations

119

Nonprofit/Education

Donations   to certain schools and food banks from resale inventory

82

Sales   of food by certain institutions

106

Admissions   to entertainment by domestic nonprofit charitable, educational, and religious   organizations

117

Sales   of TPP at or admission to events sponsored by certain nonprofit groups

118

Sales   of newspapers by religious organizations

120

Sales   to nonprofit literacy organizations

121

Room   rentals at camp and retreat facilities owned by IRC 501(c)(3) organizations

14

Certain   educational materials and equipment used for class room instruction

20

Purchases   by nonprofit entities that sell donated goods

29

Sales   of food items by youth organizations

37

TPP   sold to food banks

39

Purchases   of food items for school lunch or breakfast programs by nonprofit elementary   or secondary schools

51

Admission   to athletic or entertainment events by elementary and secondary education   institutions and membership dues to certain nonprofit, civic

59

Admissions   to places of amusement at camp or retreat facilities

61

Non-Profit/Religious

Donation   of toys

48

Tickets   to musical performance by nonprofit musical organizations, educational, and   religious organizations

112

Non-Residential Utilities

Purchase   of electric power and natural gas by paper or wood products manufacturing   facilities

13

Natural   gas used in the production of iron

32

Electricity   for clor-alkali manufacturing process

33

Pelletized   paper waste used in a permitted boiler

42

Purchases   by nonprofit electric cooperatives

85

Sales   of water- nonresidential

99

Sales   of electric power or energy – nonresidential

100

Sales   of natural gas – nonresidential

102

Materials   and energy sources used for boiler fuel

103

Utilities   used by steelworks and blast furnaces

150

Sales   of steam – nonresidential

98

Oil/Gas

Rental   of leases of certain oil-field property to be released or re-rented

16

Repairs,   renovations or conversions of drilling rigs

63

Certain   geophysical survey information and data analyses

68

Repairs   and materials used on drilling rigs and equipment

108

Helicopters   leased for use in the extraction, production, or exploration for oil, gas or   other minerals

168

Sales   or “cost price” of refinery gas

173

Racetracks/Racehorses

Feed   and feed additives for animals held for business purposes

93

Railroads

Leases   or rentals of railroad rolling stock and lease or rentals by railway   companies and railroad corporations

10

Piggyback   trailers or containers and rolling stock

143

Rail   rolling stock sold or leased in La.

148

Residential   Utilities

Purchases   of fuel or gas by residential consumers

46

Purchases   of certain fuels for private residential consumption

137

Sales   of electric power of energy to the consumer for residential use

188

Sales   of natural gas to the consumer for residential use

189

Sales   of water to the consumer for residential use

190

Tangible Personal Property

Purchase   of TTP for lease or rental

30

Articles   traded in on TPP

56

Property   purchased for exclusive use outside the state

115

Transportation/ Large Vessels & Trucks

Certain   trucks and trailers used 80% in interstate commerce

146

Certain   contract carrier buses used 80% in interstate commerce

147

Sales   of 50-ton vessels and new component parts and sales of certain materials and   services to vessels operating in interstate commerce

109

Isolated   occasional sales of tangible personal property

4

 

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